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TMI Blog2017 (5) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... content development services to two UK based clients namely M/s. Datamonitor Ltd. and M/s. Informa UK Ltd. Both these customers through their proprietary databases and wealth of expertise, provide their clients online access to an unbiased expert analysis and in-depth forecasts for six major industry sectors viz. Automotive, consumer markets, energy, financial services, healthcare and technology. In addition, the appellant also provides certain business promotion and marketing services including business support services to their other overseas based clients and renders certain services to customers in India. The period involved is October 2009 to March 2010. 3. The learned counsel appearing for the appellant Shri S. Thirumalai explained t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers or the vendors, which is an integral part of the Appellant s business and hence are eligible for Cenvat Credit 5. Telecommunication Services/ Internet Telecommunication Services Telephone/mobile phone facilities are required in order to communicate with the customers and the vendors and hence, are essential for the functioning/business of the company that is rendering of the output services and are hence eligible for Cenvat Credit 6. Supply of Tangible Goods services These charges are towards hiring of the Audio Visual Equipment which are required for making presentation to clients. Hence, these services being directly related to rendering of the output services are eligible for cenvat credit. 7. Rent-a-Cab Scheme Operator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k can be conducted efficiently and flawlessly. In the absence of such facility management / cleaning services, the unit would not be able to provide a hygienic environment to the employees and consequently the employees would not be able to perform their duties effectively and efficiently. Thus, these services are essential in order to perform the operations effectively. These services are thus procured and consumed directly at the unit and need to be treated at par with the specifically mentioned input services such as services required for setting up, modernization, renovation or repairs of a premises of provider of output services. 11. Security Agency Services These services are availed in connection with security of the office premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterated the findings in the impugned order. 5. I have heard the submissions made before me. As rightly pointed out by the learned counsel, the period involved is prior to 01/04/2011. The definition of input services during the period had wide ambit as it included the words activities relating to business . The credit is eligible on the said services if the same are used for providing output services. In the appellant s own case for subsequent period, the Commissioner has discussed the issue as under, which is also noteworthy:- 48. As regards the determination of this question of fact, I find from the reply of the assessee dated 18.06.2012, that import of Business Support Service (data for content development), Renting of Immovable prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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